In return for the outstanding service rendered over many years by Frans
Vanistendael, forty-five of the worldand#8217;s notable taxation experts have prepared
a festschrift in his honour. As scholar, teacher, advisor, and administrator,
Professor Vanistendael (now emeritus) has played a role of great importance in
the growth of our knowledge of taxation, and particularly in the development
of EC taxation law.

Although discussion of the vital issues clustered around European taxation
predominate in these thousand pages, many of the essays deal incisively with
other areas of the field where Professor Vanistendael has left his mark, such
as international tax systems, VAT theory, and cross-border tax arrangements.
The authors include scholars, jurists, and leading taxation officials from a
number of jurisdictions and international organisations, all of whom share
gladly in this incomparable publishing venture. Their offering is a true
tribute.

In building on the foundations laid by Professor Vanistendaeland#8217;s many insights,
these essays manifest the breadth of his scholarship and the depth of his
commitment to the advancement of his chosen field. The result is a book that
not only offers a stimulating, in-depth and useful insight into the many
complexities, intricacies, and critical issues of taxation in todayand#8217;s world,
but also opens the way for further elaborations of Frans Vanistendaeland#8217;s signal
achievements